9911796707
TMI Blog2013 (12) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that appellants have not produced any details of the value of taxable service provided by them. After going through Orders-in-Original and Orders-in-Appeal we find that in respect of first five appellants the value of taxable service provided by the appellants prima facie is much below the exemption limit. We are therefore of the view that the first five appellants have strong case for complete waiver of pre-deposit and stay of recovery against the dues till disposal of the appeal - Conditional stay granted. - ST/57428-57429,57431-57437/2013 - STAY ORDER NO. 59896-59903/2013 - Dated:- 13-11-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri N. Vishwanathan, Advocate For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.3.12 6.2.13 7. Paramjeet Singh 58030/13 57437/13 1.4.06 to 31.12.10 5,29,435/- 5,29,435/- +Rs. 200/- per day 29.3.12 6.3.13 8. Majister Singh 58022/13 51429/13 1.4.06 to 31.12.10 33,93,578/- 33,93,578/- +Rs. 200/- per day 23.2.12 6.2.13 2. Brief facts of the case are that above appellants are in house Labour Contractor of M/s L T and are engaged in the processing of goods involving the activity of Straightening and deburring of Angles, Straightening of heavy Section angle, length wiseseparting, bundling and moving to respective place, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 under which the taxable service of production of goods on behalf of the clients referred in sub-clause V of clause 19 of Section 65 of the Finance Act is exempted from whole of service tax leviable there on provided such goods are produced using raw material or semi final goods supplied by the clients and goods so produced are returned back to the client for use in relation to manufacture of any other goods falling under Central Excise Tariff Act and the goods are finally cleared on payment of Excise duty. Appellants further claimed Small scale exemption under Notification 6/2005 dated 01.03.2005 applicable the service tax providers if the value of taxable service did not exceed Rs. 4 lakh in financial year. This limit of 4 lakh was inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id within 6 weeks and report compliance 10.01.2014. 7. In respect of Shri Paramjeet Singh we find that the demand of Rs. 5,29,435/- was confirmed against him and benefit of small scale exemption has been denied to him. We find prima facie he is eligible for the small scale exemption for the financial year 06-07 and 09-10. His tax liability for the financial year 07-08 and 08-09 is about 3 lakhs. Accordingly we direct Shri Paramjeet Singh to deposit 3 lakhs. within 6 weeks and report compliance 10.01.2014. 8. In respect of Shri Majister Singh we find the demand of Rs. 33,93,578/- has been confirmed and no benefit of Notification No. 8/2005 and small scale exemption Notification No. 6/2005 was granted. In the Show Cause Notice itself valu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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